About the building of the company were the following entries already recorded: Historical cost of the business center 38,000 Accumulated depreciation on 1st of January 26 600 The management decided to revaluate the business center. The fair value was 40,280 on the 1st of January, the residual value 3,625 the useful lifetime 30 years. The realized revaluation gain is not transferred annually, Required: Record the current year's transactions related to the above asset. (Round to the nearest Integer.) Book value of the building on the 1st of January Revaluation on the 1st of January Depreciation of the current year Book value of the building on 31st of December Book value of the OC is 31st of December